St. Louis-Jefferson Solid Waste Management District Waste Reduction and Recycling Grant Program APPLICATION St. Louis-Jefferson SWMD 7525 Sussex Avenue St. Louis, MO 63143 314-645-6753 www.swmd.net 2018 Proposals Due: December 8, 2017 Friday, 5 p.m. Serving the communities of: City of St. Louis Jefferson County St. Louis County St. Charles County October 6, 2017
Table of Contents PART 1 - General Information... 1-7 A. Program Objectives B. Program Requirements C. Selection Process D. Timeline E. Evaluation Criteria F. Submittal Requirements G. Acceptance or Rejection of Application H. Accountability I. Payment Procedures PART 2 - Application Instructions... 8-12 A. Cover Sheet B. Application Format - Order of Documents and Checklist 1. Executive Summary and Quantifiable Outcomes 2. Project Information 3. Work Plan and Time Line 4. Solid Waste Diversion 5. Budget Sheets and Supporting Documentation 6. Prior Grant Awards 7. Competitive Impact 8. Evaluation Plan 9. Verification of Permits, Approvals, Licenses and Waivers C. Technical Feasibility 1. Technical Description 2. Commercial Applicability 3. Business Plan 4. Sources of Recovered Material Feedstock 5. Markets 6. Marketing Plan D. Additional Requirements for Requests of $50,000 and Greater (if applicable) 1. 3-Year Business Plan 2. Manufacturing and/or Product Production 3. Projects with Cooperative Agreements 4. Financials and References Appendices Appendix 1 - Sample Business Plan Appendix 2 - Sample Letter of Intent Appendix 3 - Sample Letter of Commitment Appendix 4 - Financial Assistance Agreement Requirements Appendix 5 - Additional Funding Mechanisms Forms (PDFs) and Excel Worksheets - www.swmd.net Cover Sheet Application Format - Order of Documents and Checklist Work Plan and Time Line (Samples provided) Budget Sheets and Supporting Documentation (Excel) Prior Grant Awards
Part 1 A. Program Objectives Grant Overview The St. Louis-Jefferson Solid Waste Management District was created pursuant to Section 260.305 of the Missouri Solid Waste Management Law. The District includes the counties and cities in St. Louis, St. Charles and Jefferson counties, and the City of St. Louis. The District's objective is to assist local governments, businesses, industries, private organizations, and citizens in implementing an integrated solid waste management system that minimizes the amount of solid waste being generated for disposal. This can be accomplished in part by meeting the following objectives: Achieving the maximum feasible amount of waste reduction, recycling, and resource recovery, and to minimize potential environmental impacts associated with any one technology. Actively incorporating solid waste reduction, recycling, and composting into the solid waste management practices of local governments, businesses, industries, organizations and citizens. Encouraging cooperation and regional approaches to solid waste management between governments, and between the public and private sectors in order to maximize the effectiveness of District financial resources. Increasing the efficiency and participation rates of existing recycling collection programs and increasing the number of collection programs generating high quality recyclable materials. Improving the efficiency of local material recovery and processing facilities to insure an optimum amount of high quality materials for recycling into new products. Facilitating the use of materials collected for recycling by Missouri manufacturers and encouraging the development of additional markets for recovered materials. Expanding the procurement of products with recycled content in both the public and private sectors. The St. Louis-Jefferson Solid Waste Management District Financial Assistance Program is administered by the District Executive Board in cooperation with the Missouri Department of Natural Resources (MDNR). The application requirements and evaluation criteria utilized by the District are established by MDNR administrative regulations, 10 CSR 80-9.050. Copies of this rule may be obtained from: Missouri Secretary of State P.O. Box 778 Jefferson City, MO 65102 (573) 751-4015 Funds for the program come from a portion of the local contribution to the State Solid Waste Management Fund created pursuant to RSMo Section 260.335.2(4). The source of these funds is a $2.11 per ton fee levied at solid waste landfills within the District; $1.40 per ton at demolition landfills in the District; and $2.11 per ton at transfer stations for solid waste transported out of the state for disposal. 1
B. Program Requirements 1. Eligible Applicants Any municipality, county, public institution, not-for-profit organization, private business or individual currently operating in St. Louis County, Jefferson County, St. Charles County or the City of St. Louis, or who will be operating in one or more these areas as a result of the project. The District strongly encourages the submission of cooperative proposals that address multi-jurisdictional waste reduction and recycling needs. These proposals can include any combination of two or more governmental, private, or not-for-profit organizations. Any other group, organization, business, etc., is also eligible to apply for funds. These projects must relate to one or more District Solid Waste Management Plan components indicated on the application. 2. Eligible and Priority Projects and Targeted Materials All projects must occur within the geographic area of the District and comply with all applicable environmental, safety, and legal requirements. Projects eligible for funding include: Composting Education Household Hazardous Waste Materials Processing Market Development Recycling Re-manufacturing Waste Reduction Priority consideration will be given for the following types of projects. Cooperative projects will also be given priority consideration: Commercial Recycling Construction/Demolition Recycling Education Electronics Manufacturing Products from Recycled Materials Household Hazardous Waste Education Institutional Recycling Market Development Multi-Family Recycling Priority consideration will be given for projects addressing the following targeted materials: Electronics Fluorescent Bulbs Household Hazardous Waste Residential Non-Vehicular Batteries Organics (excludes Yard Waste) Plastic Film (including shrink-wrap) Textiles (includes carpet and mattresses) Expanded Polystyrene Styrofoam 3. Eligible Use of Funds All costs and major expenditures must be itemized in the Project Budget sheets. The purchase of products with recycled content is expected, and should be detailed in the application. Eligible costs include (but may not be limited to): a. Collection, processing, manufacturing or hauling equipment; b. Materials and labor for construction of building and site improvements; c. Engineering or consulting fees; d. Equipment costs including installation, freight or retrofitting of the equipment; e. Laboratory analysis costs; f. Salaries and fringe benefits directly related to the project; g. Development and distribution of education/informational materials; h. Planning and implementation of educational/informational forums including, but not limited to, workshops; i. Overhead costs directly related to the project; j. Travel necessary for project completion; and k. Professional services. 2
4. Ineligible costs include: a. Operating expenses, such as salaries and expenses that are not directly related to project activities; b. Costs incurred before the project start date or after the project end date; c. Taxes; d. Legal costs; e. Contingency funds; f. Land acquisition; g. Gifts; h. Disposal costs; except for projects as indicated in the Federal Toxic Substance Act; i. Fines and penalties; j. Food and beverage for subgrantees at non-working meetings; and k. Lobbyists, pursuant to section 105.470, RSMo. NOTE: Only costs incurred after the execution of a Financial Assistance Agreement are eligible for reimbursement. 5. Financial Assistance Amount There is no maximum amount that may be requested. The District anticipates having approximately $1,800,000 for the 2018 grant round. In previous grant rounds, the average amount awarded has been approximately $40,000, with a range of less than $5,000 to well over $100,000. Applicants may submit more than one proposal; however, the District may limit the number of grants awarded to any one applicant. 6. Match Requirements A 10% match is the minimum required for all projects. The 10% match is based on the combined total of District Funds Requested and Match Funds Provided. Match can be either cash or in-kind contributions of eligible costs. A District goal is to leverage as much additional resources as possible, and additional weight will be given to proposals with a higher percentage of matching contributions. Please include information regarding any matching funds or in-kind services, along with supporting documentation, on the Budget Forms. 7. Competitive Bidding and Purchases Proposals must have detailed budgets with appropriate supporting documentation to justify requested grant amounts. Projects selected for funding will be required to comply with District competitive purchasing guidelines, which are further detailed in the Purchasing Procedures and Competitive Bidding Guidance Document. An overview is as follows: District competitive bidding and purchasing procedures must be followed for expenditures to be reimbursed with District grant funds for approved projects. Grantees may use their normal purchasing procedures, provided they meet or exceed District thresholds. In summary: Purchases up to $3,000 do not require competitive bids; Purchases of $3,001 to $25,000 require competitive bids; and Purchases over $25,000, require competitive bids and advertising. Public advertising requires a one-day announcement in two daily newspapers; St. Louis-Post Dispatch and The St. Louis Daily Record. Timing of advertising must allow at least 10 calendar days for bidders to respond. 3
8. Security Agreements and Deeds of Trusts When grant funding is used for vehicle or equipment purchases, a five-year security agreement is required and the District will hold a secured interest in these types of purchases. Site and/or building improvements require a deed of trust, which will be filed with the local jurisdiction. The status of items purchased or funded in these instances will be monitored by the District during the years of the agreement or trust. 9. Compliance with Regulations Before the District can begin awarding funds and reimbursing expenses, recipients much identify and secure all applicable federal, state, and local permits, approvals, licenses or waivers required by law and necessary to implement the project. Copies of all applicable documentation must be provided to the District prior to any release of funds. Compliance with E-Verification is also required. C. Selection Process Proposals selected for funding will be those which help achieve the goals of the District s Solid Waste Management Plan and must completely demonstrate the applicant's ability to implement a successful program. Incomplete proposals may be eliminated from consideration. A committee of the St. Louis-Jefferson Solid Waste Management District Executive Board will evaluate qualified proposals. The committee will evaluate all applications based on criteria established by regulation. Collaborative projects are especially encouraged. Projects best meeting the criteria and District priorities will be presented to the full Executive Board. Upon approval by the Executive Board, information on approved projects will be forwarded to the Missouri Department of Natural Resources (MDNR) for concurrence. Once MDNR oversight is completed, a Financial Assistance Agreement (FAA) will be developed between the District and the applicant for each approved project. Please note, before any applicant can incur costs on any part of the project that is to receive funding, the Financial Assistance Agreement must have been developed, finalized and signed by both the District and the Applicant. The District reserves the right to negotiate the scope of work, budget, and any terms of the project agreement. After the agreement has been finalized between the District and the grantee, and a signed copy returned to the grantee, financial assistance can be awarded in accordance with the terms of the agreement. D. Timeline The following estimated timeline for the 2018 District Grant Program is as follows: 10/6/17 Application packages become available. 11/8/17-12/8/16 Application Review Meetings scheduled by appointment. (Recommended for all applicants.) 12/8/17 February 2018 May 2018 June 2018 Project End DUE DATE: Project applications due by 5:00 pm. District notifies applicants of award status. District proceeds with project negotiation and preparation of Financial Assistance Agreements. District and grantees begin to sign individual Financial Assistance Agreements. Project commence and reimbursements may begin. Quarterly reports are due beginning 105 days after the agreement is returned to the recipient and every 90 days thereafter until the end of the project. A final report is due for each project within 30 days of project completion. Upon District approval of the final report, any remaining grant funds will be disbursed to the grantee. Grantees must retain records for three years. 4
E. Evaluation Criteria Each project application will be evaluated using criteria set forth in state regulations and the District's Priority Projects and Targeted Materials. Criteria to be used in ranking project proposals may include the following: 1. Conformance with the integrated waste management hierarchy as described in the "Missouri Policy on Resource Recovery." This hierarchy is as follows: a. Reduce the amount of solid waste created; b. Reuse, recycle and compost; c. Recover and use energy from solid waste; and d. Incinerate or dispose of in a sanitary landfill. 2. Conformance with the District Targeted Materials List; 3. Degree to which the project contributes to community-based economic development; 4. Degree to which the project promotes waste reduction or recycling through the proposed process or results in an environmental benefit related to solid waste management; 5. Demonstrates cooperative efforts through a public/private partnership or among political subdivisions; 6. Degree to which the project adversely affects existing entities in that market segment; 7. Compliance with federal, state or local requirements; 8. Transferability of results; 9. The need for the information; 10. Technical ability of the applicant; 11. Managerial ability of the applicant; 12. Ability to implement in a timely manner; 13. Technical feasibility; 14. Availability of feedstock; 15. Level of commitment for financing; 16. Type of contribution by applicant; 17. Effectiveness of marketing strategy; 18. Quality of budget; 19. Selected financial information; 20. Use of recycled products; 21. Inclusion as a District Priority Project; and 22. Prior performance rating (for past grant recipients only). F. Submittal Requirements 1. Number of Copies Each applicant must provide: One (1) Original (single-sided w/original signatures) Seven (5) copies, double-sided, recycled paper, stapled upper left corner One electronic copy as a single PDF file on a flash drive. (All combined into one document in order, including financials if applicable.) 5
2. Confidential Business Information Any applicant may include a request of business confidentiality covering a part or all of the information submitted (excluding the Project Summary) by including a letter with the information which requests protection of specific information from disclosure. Confidentially shall be determined or granted in accordance with Chapter 610, RSMo. However, if no claim accompanies the information when the District receives it, the information may be made available to the public upon request without further notice to the applicant. If the application results in an award of financial assistance, the honoring of confidentiality shall not limit the District s right to disclose the results of the project to the public. 3. Where to Send Your Application: St. Louis-Jefferson Solid Waste Management District Waste Reduction and Recycling Grant Program 7525 Sussex Avenue St. Louis, MO 63143 G. Acceptance or Rejection of Application For further information, contact: David Berger Executive Director (314) 645-6753 The District reserves the right to accept, reject or request changes in any application for financial assistance. Applicants not selected for grants will be notified as soon as possible after the award decisions have been made. The District reserves the right to waive any informality or irregularity in the proposals received, and to reject any and all proposals. The District may accept any number of projects from the applications submitted as deemed appropriate or as available funding allows. The District can reject proposals that are ineligible or incomplete. The District may offer partial funding to a project. Following the approval of a proposal, agreement negotiations will begin with selected applicants. The District is not liable for any costs incurred by any parties in the course of preparing a proposal. H. Accountability Projects receiving financial assistance will be reimbursed for eligible expenses in accordance with the terms specified in the financial assistance agreement. (Financial Assistance Agreement Requirements - Appendix 4) Additionally, projects shall comply with all requirements specified in the grant agreement including: 1. Submitting one copy of each quarterly and final report, including information on tonnage diverted and/or other measurable outcomes. 2. Maintaining an adequate accounting system and internal accounting control over grant expenditures; 3. Retaining all records and supporting documents for three years, or longer, if needed for any litigation, claim, negotiation, or audit; 4. Competitive bidding and purchasing requirements; and, 5. Security agreements, deeds of trust, and lien filings on equipment purchases, vehicles, and building and site improvements. All general terms and conditions of the District applicable to the recipient of financial assistance will also apply to projects funded through the District grant program which may include, among others: the utilization of minority, women's and small Disadvantaged Business Enterprise firms, and compliance with the Davis-Bacon Act. The District will also require compliance with the Illegal Immigration Reform and Immigration Responsibility Act. 6
The District will perform regular site visits to grantees. Grantees may also be visited by the State of Missouri as part of their regular audits of the District, and as part of the District s annual independent financial and compliance audit. I. Payment Procedures Grants are administered on a reimbursement basis. Grant funds will be reimbursed to the grantee for eligible and approved project expenditures. Costs incurred prior to a signed FAA are not eligible for reimbursement. The applicant may invoice the District to request grant payments as stipulated in the agreement, once the signed agreement has been returned to the grantee. Grant payments will only be disbursed to recipients who are in compliance with all purchasing, reporting and other requirements. The District is required to retain at least 15% of the total grant award amount until all requirements of the grant agreement are completed and the final written project report is accepted by the District. 7
Part 2 Application Instructions Please be as thorough as possible when preparing an application. Deficiencies in project applications could disqualify a project. Please provide all of the requested information and be as concise as possible. All applicants should complete Cover Sheet and the Application Format and Checklist, which indicates the specific order of documents for submission and submit proposals in the specified order. Please use the 2018 grant applications forms only. A. Cover Sheet The cover sheet should be completely filled out and signed by the appropriate parties. The Project Manager and Authorized Official may be the same person. The Project Manager will be responsible for complying with all requirements specified in the grant agreement. B. Application Format - Order of Documents and Checklist Complete, sign, and date the checklist, and place it after the coversheet. To avoid potential disqualification of your application, and to better guide your own time and effort, do not submit an application until all items on the checklist can be checked as complete or NA. All items marked NA require explanation for exemption. 1. Executive Summary and Quantifiable Outcomes Provide a summary statement of no more than two pages describing the proposed project, including problem to be solved, project goals and objectives and evaluation measures. Indicate measurable outcomes, such as tons of waste diverted, jobs created or retained, number of people to be educated, sessions or events held, etc., as applicable. Summarize the work plan, budget, match, reporting, etc. Any potential barriers to project success and implementation must be identified and discussed. Tonnages, specific to this project, and all other measurable criteria must be included. Projects that are part of larger programs or services should exclude measurements outside this scope of work. The Executive Summary must include the physical location(s) of the project (which may be different than the applicant s address) and identify the area to be served. The executive summary may be released to the public by the District. Therefore, please do not include any proprietary data or confidential business information in the executive summary. 2. Project Information Provide a detailed description of the project and it's current status. Discuss project goals and include specific measurable objectives, including waste reduction goals (specific to this project) and other specific measurable criteria must be included. Any potential barriers to project success and implementation must be identified and discussed. Indicate the location of the project and area to be served. Discuss how the project fits into the overall mission and ongoing programs of the business or organization. 3. Work Plan and Time Line The Work Plan and Time Line will be used to develop the grant agreement and will serve to evaluate the success of the project. On the basis of the project description, use the work plan and time line form to summarize the tasks and activities to be performed, by whom, and by when. Show anticipated dates for major planned activities, major expenditures, submittal of quarterly reports and the final report. If the proposed project is very time-sensitive, show the time line beginning with the actual day the project would need to begin. Otherwise, show the time line in terms of time elapsed from the date the agreement is signed. Examples are included for Equipment, Personnel, Education and Publication grants. 8
4. Solid Waste Diversion a. Estimate the project's impact on reducing the quantity of waste in tons being generated for disposal in the area served by the project. Explain how the estimates were developed. b. Using $30 per ton, estimate the avoided cost of disposal. 5. Budget Sheets and Supporting Documentation An Excel Spreadsheet is provided to prepare the budget forms. The spreadsheet includes a worksheet for the Project Budget Summary, Personnel Services, Equipment, Direct Costs and Subcontractors. Financial data from the four subcategory worksheets will be automatically populate and calculate the Project Budget Summary. Additional instructions are included in the spreadsheet. Please feel free to contact the District for additional assistance. Please fill out the budget sheets as completely as possible to give the most accurate portrayal of the project funding. Please provide/keep forms and support documentation with budget sheets. The budget forms have columns for three types of funding: District Funds Requested; Match Funds Provided; and Additional Funds Provided. Each of these is discussed below. a. District Funds Requested: District funding being requested to complete the project. b. Match Funds Provided: Cash or in-kind contributions being provided to the project by the applicant and/or other project partners. A minimum 10% (of combined District Funds Requested and Match Funds Provided: Match is required for each project and additional match is highly desirable. Match included in a grant agreement will require the same degree of documentation as needed for grant funds. c. Additional Funds Provided: Although not required, include other costs associated with a project that are not being requested as grant funds or offered as match. This allows for a more complete picture of project financing without creating excessive match reporting requirements. Additional funds can be in-kind funds as well. Sources could include an applicant s own resources, contributions from other project partners, and grants from other entities. Budget Subcategories: A - Personnel Services Specific information and supporting documents (resumes or statements of qualification) for all key personnel to be involved in the project must be included with the Personnel Services forms. These include, but are not limited to, the project manager, proprietors, partners, officers, subcontractors and consultants. For existing positions, include the position title, staff person s name, their resume and a description of the position. For new positions being proposed, include the position title, along with the qualifications and a job description. B - Equipment List only single pieces of equipment that exceed $5,000. C - Direct Costs List other direct project costs, including "small" equipment less than $5,000. D - Subcontractors For subcontractors and similar entities, identify the service(s) to be provided and qualifications required. Any other pertinent information that demonstrates the applicant s ability to carry out the proposed project may also be included. 9
Fill out the budget worksheets with as much detail as is practical; listing each item separately with separate pricing and documentation. Following each subcategory, appropriate documentation, such as how cost estimates were determined and supporting resources, must be attached. These are necessary for the District to determine validity regarding budget allocations. The supporting documentation must be provided for both the District Funding Requested and the Match Funds Provided. Please call the District with any questions regarding the proposed budget and accompanying documentation to avoid potential problems. 6. Prior Grant Awards List all grants received from the District since 2014 on the form provided and include all of the requested information. A separate form should be completed regarding the status of any/all grants through any other source since 2014. This includes grant submissions that are pending as well as underway or complete. Provide additional details as instructed on the form. 7. Competitive Impacts a. Provide a list of all the other businesses, organizations, governments or individuals that provide the same or similar programs and services. Identify any new competition entering the field. b. Describe how your product will be able to compete in the current market using the information provided above. c. Describe any adverse impact the proposed project could have on existing entities. 8. Evaluation Plan Describe the evaluation procedures to be used throughout the project and provide specifics to quantitatively and qualitatively measure its success. These must contain specific project goals, including (but not limited to) tons diverted, jobs created and/or retained, number of people educated, sessions held or surveys conducted. Indicate how these evaluation outcomes will be reported on in quarterly and final reports. Describe how your product will be able to compete in the current market using the information provided above. 9. Verifications of Permits, Approvals, Licenses and Waivers All applicable federal, state, and local permits, approvals, licenses or waivers necessary to implement the project must be included in and discussed in the application. Permits will have to be obtained, prior to state approval, and as a condition of the financial assistance agreement with the District. Examples include: occupancy permit, business license, fire inspections, air, water, waste hauling permits. Information on needed state environmental permits can be obtained from the appropriate state programs. Information on permits that may be needed from the Department of Natural Resources can be obtained from www.dnr.mo.gov/mopermitassistant/indent.jsp. 10
C. Technical Feasibility If any portion of this section is not applicable to the project or program, please explain how this determination was made. Prior to making such a determination, discussion with the District is recommended. 1. Technical Description a. Discuss the technical operation of the process, system or technologies to be employed. b. Discuss any unique design specifications of the process. Identify all significant items of equipment and processes that have not operated at the scale and operating conditions as proposed. c. Describe the project's operational reliability and safety, and provide documentation. 2. Commercial Applicability a. Provide evidence of successful commercial applications, or b. If commercially unproven, provide the following, if available: (1) Thorough, descriptive summary of any bench scale and pilot plant operations conducted by the applicant or others, including a summary of data which supports the proposed project. Include information on the size of the process work to date, conditions of operation, and duration of previous testing. (2) A list of published reports and patents relating to the proposed project. (3) A list of evaluation reports by consultants, federal government, and others, which may relate to the proposed project. (4) List other projects or processes, which may complement this technology. Briefly describe the results and include references. (5) Provide an overall chronological list of developments by applicant and/or others, which may relate to this project. 3. Business Plan New ventures should submit a copy of their 3-year business plan. Existing businesses expanding into a new area as a result of the project should also submit a 3-year business plan. (See also "Additional Information for Requests of $50,000 and Greater.) If any of the following requested information is contained in a submitted business plan, applicable sections and pages should be referenced. (Sample Business Plan - Appendix 1) 4. Sources of Recovered Material Feedstock Specify the recovered materials that will be processed or recycled as a result of this project. Include the material quality requirements and/or specifications. Avoid generic classifications such as "waste paper" and specify the actual grades to be used. Markets a. Describe the product(s) that will result from the project. b. Project the annual production output of each product. Include the method and complete calculations used to determine the output. c. Provide evidence of buyers for the product(s). Include: Letters of intent or contracts with buyers to purchase finished end products or processed materials (see sample, Appendix 2). Indicate if markets will need permits in order to use the product(s). Provide any documentation of product safety. 11
6 Marketing Plan a. Describe the market, including history, size, industry trends and your product's position in the market. Identify sources of estimates and assumptions. b. Identify the market segment that will use your product c. Define your marketing strategy and demonstrate how the strategy fits into the identified market segment. d. Include a product price schedule and an explanation of the pricing strategy. e. What will be the customer s primary motivation to purchase your product? f. Discuss your marketing budget, including advertising and promotional costs and any written sales plans. Include a sales forecast based on your marketing plan. D. Additional Requirements for Requests of $50,000 and Greater (as applicable) 1. 3-Year Business Plan All grant requests of $50,000 and greater must submit a 3-year business plan (sample appendix 1) that may include the estimated annual production of a recovered material and recycled product; estimated revenues from the sale of such material or products (sample commitment letter, appendix 2); the intended use of such revenues; and project costs. Projections should cover a three-year period and may be presented in the form of Pro Forma Statement of Project Revenue and Expenses. 2. Manufacturing and/or Product Production Projects involving manufacturing or the production of a product, must also provide a preliminary project design, engineering plans, and specifications for any facilities and equipment required for it. 3. Projects with Cooperative Agreements Cooperative projects must also provide financial supporting documents for any project partners, as well as the other entities, which are providing match funds. 4. Financials and References a. Private Businesses (1) A financial report including annual balance sheets and income statements for the past three years. If documents are more than 90 days old, provide most recent interim statements. Statements must either include a report from an independent accounting firm or be attested to by the company chief executive officer or an authorized financial officer of the company. (2) List three credit references. Provide a copy of the appropriate portions of the most recent independent financial audit. b. Government Provide a copy of the appropriate portions of the most recent independent financial audit. c. Not-for-Profits (1) Provide a copy of the most recent independent audit. If one is not available, please include annual balance sheets and income statements for the past three years and/or a copy of the past three years of IRS 990 filings. If this is a new venture, or a new organization, provide projections for a three year period. (2) Provide a copy of the mission statement and a current strategic plan, if available d. Individuals (1) Provide a personal financial statement. Forms similar to those required for bank financing or statements prepared by CPA s are acceptable. (2) List three credit references 12